ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/21-340 (2026)

Recovery of amount of tax or special assessment paid by purchaser at erroneous sale

✓ current as of May 2026
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(35 ILCS 200/21-340)
    Sec. 21-340. Recovery of amount of tax or special assessment paid by purchaser at erroneous sale. In addition to all other remedies, when the purchaser or assignee of a certificate of purchase that has been declared an erroneous sale, has paid any tax or special assessment upon the property sold, which was not paid by the owner of the property and was not refunded to the tax purchaser or assignee by the county, the purchaser or assignee may recover from the owner the amount he or she paid, with 10% interest, as money paid for the owner's use.
(Source: P.A. 84-644; 88-455.)


 
    (35 ILCS 200/Art. 21 Div. 7 heading)
Division 7. Redemption procedures and notice requirements

    
Notes of Decisions
Cited in 3 cases, 2017–2017 · leading case: In re Application of the Cnty. Collector, 2017 IL App (2d) 160483 (Ill. App. Ct. 2017).
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In re Application of the Cnty. Collector, 2017 IL App (2d) 160483 (Ill. App. Ct. 2017). “) 35 ILCS 200/21-340 (West 2014). - 11 - Thus, while a purchaser may recover directly from a property owner under section 21-340, that does not preclude the purchaser from seeking a recovery from the Collector.”
In re Application of the Cnty. Collector, 2017 IL App (2d) 160483 (Ill. App. Ct. 2017). “) 35 ILCS 200/21-340 (West 2014). Thus, while a purchaser may recover directly from a property owner under section 21-340, that does not preclude the purchaser from seeking a recovery from the Collector.”
In re Application of the Cnty. Collector, 2017 IL App (2d) 160483 (Ill. App. Ct. 2017). “) 35 ILCS 200/21-340 (West 2014). Thus, while a purchaser may recover directly from a property owner under section 21-340, that does not preclude the purchaser from seeking a recovery from the Collector.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.